Introduction [ Controlling ]
CONTROLLING AREA
PRIMARY COST AND SECONDARY COST
There are two types of cost elements in Controlling, namely; primary and secondary cost element.
Cost Centre Accounting
The cost center accounting (CCA) module within CO provides the means for assigning planned costs and actual costs incurred to areas of cost responsibility within an organization.
Profit Centre Accounting
Types Of Internal Orders
(An internal order is used to accumulate costs for a specific project or task in a specific time-duration. Therefore, an internal order is use for a short period with a specific deadline.)